Formation en juricomptabilité

Selon un rapport publié aux États-Unis en 2007 , “Education and Training in Fraud and Forensic Accounting”  , publié par le “National Criminal Justice Resource System” ( cliquez ici pour le rapport complet de 70 pages ), voici ce que devrait comprendre une formation complète en juricomptabilité:

Model Curriculum Overview

1. Criminology; Legal, Regulatory, and Professional Environment; Ethical Issues

2. Fraud and Forensic Accounting

• Core Foundation for Fraud and Forensic Accounting

1. Definitions of Fraud and Forensic Accounting
2. Professional Roles: Auditors, Fraud Professionals, and Forensic Accountants
3. Basic Concepts of Fraud
4. The Antifraud Mindset
5. Forensic Accounting Engagements

• Asset Misappropriation, Corruption, and False Representations

1. Prevention and Deterrence
2. Fraud Detection: Risk Assessment, Testing of and Reliance on Internal Controls, and Proactive Auditing Procedures
3. Fraud lnvestigation Methods and the Organization and Evaluation of Evidence
4. Reporting
5. Remediation

• Financial Statements

1. Financial Accounting and Auditing
2. Prevention and Deterrence
3. Fraud Detection: Risk Assessment, Testing of and Reliance on Internal Controls, and Proactive Auditing Procedures
4. Fraud lnvestigation Methods and the Organization and Evaluation of Evidence
5. Reporting
6. Remediati
7. Special Legal and Regulatory Issues

• Fraud and Forensic Accounting in a Digital Environment

1. Prevention and Deterrence
2. Digital Evidence
3. Detection and Investigation
4. Reporting
5. Cybercrime

3. Forensic and Litigation Advisory Services

1. Definition of Forensic and Litigation Services Overview of Services Research and Analysis
2. Damages
3. Valuations
4. Working Papers
5. Reporting